Rationale

A beach resort connotes a large, usually supervised facility with lifeguards, resturants etc. In Sweden and Finland at least, such things exist but a much smaller facility is usually common, usually just consisting of a pier, a bit of sand and usually some place to change, picnic tables and a toilet. The different scale, and the lack of supervision, mandates a different tag. Also, it can hardly be classified as a "resort".

This tag is already in use, and has seemlingly been agreed on by the Swedish OSM community.